CBDT specifies the jurisdictions - Seeks to amend Notification No. 78/2018 dated the 5th November, 2018

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....5BA of the Income-tax Act, 1961 read with sub-clause (ii) of clause (D) of the Explanation to clause (6) of rule 114F of the Income-Tax Rules, 1962 (hereinafter referred to as "said sub-clause"), the Central Board of Direct Taxes, hereby makes amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazet....

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....AND 36 FRANCE 37 GERMANY 38 GHANA 39 GIBRALTAR 40 GREECE 41 GREENLAND 42 GRENADA 43 GUERNSEY 44 HONG KONG (CHINA) 45 HUNGARY 46 ICELAND 47 INDONESIA 48 IRELAND 49 ISLE OF MAN 50 ISRAEL 51 ITALY 52 JAMAICA 53 JAPAN 54 JERSEY 55 KAZAKHSTAN 56 KOREA 57 KUWAIT 58 LATVIA 59 LEBANON 60 LIECHTENSTEIN 61 LITHUANIA 62 LUXEMBOURG 63 MACAU (CHINA) 64 ....